THE CONTROL TECHNIQUES Flashcards
➢ Standard are defined as rules or measures established
for making comparisons and judgments.
➢ Quality Standards are used to define the degree of
excellence of raw materials, finished products and by
extensions, work performed.
➢ Quantity Standard are defined as measures of weight,
count or volume used to make comparisons and
judgment.
➢ Standard Cost is defined as the cost of goods or services
identified, approved, and accepted by management in
order to make judgment and comparisons of the
effectiveness of the operation. Thus, standard cost must
be calculated as accurately as possible.
establishing standard
Procedures are the method employed to prepare
products or perform jobs.
➢ Standard Procedures are those that have be established
as the correct methods, routines, and techniques for
day-to-day operations.
establishing procedures
➢ Training is a process by which managers teach
employees how work is to be done, given the standards
and standards procedures established.
➢ Example; if management has established a standard 4 -
ounce portion size for hamburgers, then all employees
responsible for producing portions of hamburgers must
be made aware that 4 ounces is the correct portion size.
training
➢ Employees in an operation follow the examples set by
the manager - the manager ‘s behavior, manner,
responses to questions, and even a failure to speak or
act in some situations.
➢ The behavior of individuals in a group tends to be
influenced by the actions, statements, and attitudes of
their leaders.
➢ Work Habits, attitudes, behavior, spirit of a manager are
the evident.
➢ If the manager who has occasion to help employees
plate food for the dining room serves incorrect portion
sizes, employees will be more likely to do the same
when the manager is not there. Similarly, if a manager
is inclined to wrap parcels of food to take home for
personal use, employees will be more likely to do so.
setting example
➢ One of a manager’s important tasks is to observe the
actions of all employees continually as they go about
their daily jobs, judging those actions in the light of the
standards and standard procedures established for their
work.
➢ If any employees are failing to follow the standards, it is
a manager’s responsibility to correct their performance
to the extent necessary at the appropriate time
observing, and correcting employee actions
➢ Recording and reports is an important element in
control as these information helps in decision making,
judgment & comparisons of the operations. One such
report is the statement of income.
➢ Example; it is important to recognize that managers
need timely information to determine whether primary
goals and sub goals are being met. If timely records and
reports are not available, opportunities for taking
corrective action may be lost.
requiring records and reports
is defined as action taken to give a warning, punish or telling off an employee for work performance or personal behavior incompatible with established standards.
discipline
Discipline is defined as action taken to give a warning, punish or telling off an employee for work performance or personal behavior incompatible with established standards.
➢ It is seldom practice but only used as a deterrent or if
corrective action failed.
➢ By selecting the right people for the various jobs - those with the experience, skill, and personal characteristics
that match the job requirements the number of
individuals requiring some level of discipline can be
reduced to a bare minimum. However, every manager
must face the fact that, at times, an individual staff
member must be disciplined.
discipline employees
Preparing and following budgets may be the most
common technique for controlling business operations.
➢ Budget is defined as a financial plan and may be
describe as a realistic expression of management’s goals and objectives expressed in financial terms. (Cash flow
budget, capital equipment budget and advertising
budget.)
➢ Operation Budget is the most important budget for F&B manager. It is a forecast of sales activity and an estimate of cost that will be incurred in the process of generating
those sales.
preparing and following budgets
is defined as a financial plan and may be describe as a realistic expression of management’s goals and objectives expressed in financial terms. (Cash flow
budget, capital equipment budget and advertising
budget.)
budget
is the most important budget for F&B manager. It is a forecast of sales activity and an estimate of cost that will be incurred in the process of generating
those sales.
operation budget